NIST Working Capital Fund Budgetary Controls Are in Place, but Issues with Carryover Balances, Policies, and Time Charges Should Be Addressed
This report contains the results of our audit of the National Institute of Standards and Technology (NIST) working capital fund (WCF). We conducted the audit in response to language included in the Senate Appropriations Committee Report related to the Department’s FY 2015 appropriations, which...